2024 Government and Nonprofit Section Midyear Meeting

March 8-9, 2024

Norwalk, Connecticut

Program

Friday, March 8, 2024

7:00 am - 5:00 pm Registration
7:00 am - 8:00 am Breakfast
8:00 am - 8:30 am

Welcome and Opening Remarks

Speakers:
Matthew Broder, FAF, Vice President, Communications
Nancy Chun Feng, GNP Section President, Suffolk University
Ryan McDonough, GNP Section Midyear Meeting Program Chair, Rutgers University
 

8:30 am - 9:20 am GAAP Utilization Research and Other GASB Projects

Accounting Governmental - 1.0 CH


Moderator: Tammy Waymire, Governmental Accounting Standards Board (GASB) Staff

Speakers:
Joe Wicklund, GASB Staff
Kara Deiana, GASB Staff
Carson Morrow, GASB PTA
Emily Pesce, GASB PTA
 
9:20 am - 10:10 am Latest Developments in Single Audits: Key Updates and Insights

Accounting - 1.0 CH


Moderator: Corbin Neiberline, KPMG, and GNP Section Vice-President – Practice

Speakers:
Mary Foelster, AICPA
Jeff Markert, KPMG
 
10:10 am - 10:30 am Break
10:30 am - 11:20 am Governmental Accounting in Municipal Bond Analysis: Insights and Career Pathways

Accounting Governmental - 1.0 CH


Moderator: Jeff Previdi, GASB

Speakers: 
Jeff Previdi, GASB
Karen Daly, Kroll Bond Rating Agency
Matthew Harvey, State Farm
Lisa Washburn, Municipal Market Analytics
 
11:20 am - 12:10 pm Journey to the Board and How Academia Can Contribute to the Board

Accounting Governmental – 1.0 CH


Speakers:
Christine Botosan, FASB
Jackie Reck, GASB & USF
 
12:10 pm - 12:25 pm Award Presentations
12:25 pm - 1:30 pm Lunch

1:30 pm - 2:20 pm

Revolutionizing GNP Education: The Influence of Technology Innovation

Accounting - 1.0 CH

Moderator: Amanda Peterson, East Carolina University

Speakers: 
Corbin Neiberline, KPMG, and GNP Section Vice-President – Practice
Dean Mead, Carr, Riggs & Ingram, LLC
Jackie Reck, GASB & USF
Rebecca Bloch, Fairfied University

2:20 pm - 3:10 pm Updates and Insights on the Financial Data Transparency Act and the GASB's Electronic Financial Reporting Monitoring Activity

Accounting Governmental - 1.0 CH


Speakers:
Joel Black, GASB
Paulina Haro, GASB Staff
 
3:10 pm - 3:30 pm Break
3:30 pm - 4:20 pm A Panel Discussion About Recent FASB Standards and Current Projects

Accounting - 1.0 CH


Moderator: Jeff Gabello, FASB Supervising Project Manager

Speakers:
Jeff Mechanick, FASB Senior Project Advisor
Mary Mazzella, FASB Assistant Director
Alicia Manders, FASB Assistant Director
4:20 pm - 4:25 pm Housekeeping Announcements and Room Transition

4:25 pm - 5:15 pm

Roundtable Paper Sessions

Accounting - 1.0 CH

Table 1:
Government Contracts and Annual Report Readability
Mai Dao, University of Toledo
Hua Sun, Shandong University
Hongkang Xu, University of Massachusetts Dartmouth


Table 2:
Transitioning to International Public Sector Accounting Standards in Emerging Market Countries
Wen-Wen Chien, State University of New York-Old Westbury
Roger Mayer, State University of New York - Old Westbury


Table 3:
Governance Failures at Nature's Glass
Ken Abramowicz, University of Alaska-Fairbanks
Amy Cooper, University of Alaska-Fairbanks
Charles Sparks, University of Alaska-Fairbanks


Table 4:
Are more audits better?  Performance Audits and Financial Audits for Pennsylvanian School Districts
Renee Flasher, Penn State University - Harrisburg


Table 5: 
Evaluation of Nonprofit Programs as a Mystery Shopper
Alfonso Brown, City University of Seattle
Christina Gehrke, City University of Seattle
 

6:30 pm - 9:00 pm Group Dinner 
*More information to come and transportation to be provided. 

Saturday, March 9, 2024

7:00 am - 12:00 pm Registration
7:00 am - 8:00 am Breakfast
8:00 am - 9:30 am Concurrent Sessions

1.01 Data Analytics and Machine Learning in Government and Nonprofit Settings

Accounting - 1.8 CH


Moderator: Ryan McDonough, Rutgers University

Using Cloud-based Data Analytics, and Artificial Intelligence to Evaluate the Financial Conditions of State Governments - A Case Study
Fang Sun, CUNY-Queens College
Xiangjing Wei, Gannon University
     Discussant: Kimberly Tribou, College of Charleston

The Analysis and Prediction of Fiscal Distress in Local Governments: Using Statistical Methods and Machine Learning Algorithms
Huaxia Li, Rutgers University
Ruanjia Liu, Rutgers University School of Business - Newark
Kyunghee Yoon, Clark University
     Discussant: Fang Sun, CUNY-Queens College

Predicting the Discontinuity of Non-Profit Organizations Using the Machine Learning
Richard B Dull, West Virginia University
Heejae Lee, New Jersey Institute of Technology
Xinxin Wang, Sacred Heart University
     Discussant: Daniel Neely, University of Wisconsin-Milwaukee



1.02 Nonprofit Topics

Accounting - 1.8 CH


Moderator: Christina Gehrke, City University of Seattle

The Association Between Reported Data Breaches and Nonprofit Healthcare Entities Donations and Government Grants
Md Safayat Hossain, University of New Hampshire
Linda Ragland, University of New Hampshire
     Discussant: Renee Flasher, Penn State University - Harrisburg

Tax Planning by Tax-Exempt Organizations: Evidence from Nonprofit Reactions to Section 4960
Wim Maas, Tilburg University
     Discussant: Erica Harris, Florida International University

Honoring and Rewarding the Trust: Accountability in Higher Education
Clint Buck, Abilene Christian University
     Discussant: Christina Gehrke, City University of Seattle
9:30 am - 9:45 am Break
9:45 am - 11:15 am

Concurrent Sessions


2.01 Government Disclosures

Accounting - 1.8 CH


Moderator: Xinxin Wang, Sacred Heart University

A Descriptive Analysis of the Content and the Cross-Sectional Comparability of the GASB 44 Operational Service Measures in the Financial Reports of U.S. States
Charles Kile, Western Kentucky University
     Discussant: Dean Mead, Carr, Riggs, & Ingram LLC

Tax Abatement Disclosures and Government Spending
Sae Young Yoon, Framingham State University
     Discussant: Claire Yan, Rutgers University School of Business 

The Association between Community Garden Disclosures and Municipal Bond Interest Costs: A Study of New England States
Jacqueline Jamsheed, College of Our Lady of the Elms
Linda Ragland, University of New Hampshire
     Discussant: Kangkang Zhang, University of Connecticut



2.02 Nonprofit Financial Reporting Issues

Accounting - 1.8 CH


Moderator: Kyle Smith, Mississippi State University

Accounting Firm Expertise and Nonprofits' Financial Reporting Outcomes
Qianhua Ling, Marquette University
Daniel Neely, University of Wisconsin-Milwaukee
Gregory Saxton, York University
     Discussant: Linda Parsons, University of Alabama-Tuscaloosa

Intangible assets in nonprofit organizations: An empirical analysis of determinants and consequences
Zhanel DeVides, Penn State University - Abington
Erica Harris, Florida International University
Tom Van Caneghem, Universiteit Antwerpen
     Discussant: Wim Maas, Tilburg University

The cost incidence of information quality in the non-profit sector
Michael Carniol, Rutgers University School of Business - Newark
     Discussant: Paul Wong, University of California-Davis

11:15 am - 11:30 am Break
11:30 am - 1:00 pm Concurrent Sessions


3.01 Current Topics in Government and Nonprofit Disclosure, Climate Governance, and Regulatory Actions

Accounting - 1.8 CH


Moderator: Sae Young Yoon, Framingham State University

Website Disclosure and Investor Trading Activity: Evidence from the Secondary Municipal Bond Market
Hussein Issa, Rutgers University School of Business - Livingston Campus
Huaxia Li, Rutgers University
Xinxin Wang, Sacred Heart University
Claire Yan, Rutgers University School of Business - Livingston Campus
     Discussant: Alan Keith Styles, California State University San Marcos

Comprehensive Analysis of Mitigation Actions for Pledging Net Zero
Sophia Chuang, National Central University
Wen-Hsien Tsai, National Central University
     Discussant: Linda Ragland, University of New Hampshire

Cease and Desist Orders in the Municipal Bond Markets
Christine Kuglin, University of Denver
Morgan White, University of Denver
Lauren Whitley, University of Denver
     Discussant: Jacqueline Jamsheed, College of Our Lady of the Elms


3.02 Grants, Donations, and Nonprofit Operating Models

Accounting - 1.8 CH


Moderator: Md Safayat Hossain, University of New Hampshire


Opening the Black Box of Private Foundation Grantmaking Leah Diehl, University of Montana
Linda Parsons, University of Alabama-Tuscaloosa
Kyle Smith, Mississippi State University
     Discussant: Michael Carniol, Rutgers University School of Business 

Fundamental Reporting Differences in Nonprofit Operating Models
Angelica Castro, University of Texas at El Paso
     Discussant: Daniel Tinkelman, Brooklyn College-CUNY

Does Governance Matter for Small Charity Donations?
Ge Dong, Baruch College
Ruanjia Liu, Rutgers University School of Business - Newark
Chengzhang Wu, Stockton University
     Discussant: Julie Mercado, Boise State University

 
1:00 pm-1:30 pm Grab-and-go Lunch
1:30 pm - 2:30 pm GNP Section Business Meeting